June 2, 2016 (San Diego) This is truly a cleanup of functions and language. When an official dies, or is forced out of office or resign, there is going to be an audit. This will no longer be mandated. Here from the City Attorney:
On June 3, 2008, San Diego voters approved both the creation of the independent City Auditor under Charter section 39.2 and an amendment to Charter section 111, which assigned this close-out and investigation function to the newly-created City Auditor position.
If this proposition is approved, the City Auditor would no longer be required to perform the close-out audit and investigation function regarding City officials and officers who leave the City. The City Auditor would be allowed, but not required, to perform future close-out audits under existing authority conveyed to the City Auditor under Charter section 39.2. At present, other than the language in Charter section 111, there is no other written regulation that requires this close-out function to be performed regarding elected City officials leaving City office.
The City Auditor proposed this ballot measure after he had conducted 49 close-out audits and not made any significant findings, according to a January 25, 2016 memorandum from the City Auditor to the City Council (Auditor Memorandum). The Auditor Memorandum stated that Generally Accepted Government Accounting Standards (GAGAS) and industry standards do not require a City Auditor to perform close-out audits.
The reason for this is that no wrong doing has been found in these close out audits. This is partly cleaning language, and partly saving money. If there have not been any findings of issues, it is a way to prevent what could be an expensive process.
You can find the full text here.